https://www.taxtmi.com/caselaws?id=62745 The Tribunal upheld the lower authorities' decision that the receipts were taxable as 'fees for technical services' under Section 44D read with Section 115A of the IT Act, 1961, rather than under Section 44BB. The Tribunal also directed the AO to give consequential effect regarding the withdrawal and charging of interest under Sections 244A and 234D, respectively. The appeal was dismissed. en-us Fri, 31 Mar 2006 00:00:00 +0530 Sat, 30 Jun 2012 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62745 The Tribunal upheld the lower authorities' decision that the receipts were taxable as 'fees for technical services' under Section 44D read with Section 115A of the IT Act, 1961, rather than under Section 44BB. The Tribunal also directed the AO to give consequential effect regarding the withdrawal and charging of interest under Sections 244A and 234D, respectively. The appeal was dismissed. Case-Laws Income Tax Fri, 31 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62745